as at 26 April 2014 will, for the purposes of TC 2.2A.1 R, be regarded as carrying on such activities only with effect from that date; and, in relation to such an employee, a firm need not (in relation to such activities only) comply with TC 2.1.6 R until 26 October 2016. TP 8.1 does not apply in respect of such an employee.

as at 21 March 2016 will, for the purposes of TC 2.2A.1 R, be regarded as carrying on only such activities with effect from that date and, in relation to such an employee, a firm need not (in relation to such activities only) comply with TC 2.1.6 R until 21 September 2018. TC TP 8.1 does not apply in respect of such an employee.